Financial and legal nature of the budget and budgetary process in the system of ensuring national development goals of the Russian Federation for population preservation and family support

The article is devoted to a comprehensive financial and legal analysis of theoretical approaches to understanding the nature of the budget and budgetary process in the context of achieving the national development goals of the Russian Federation. Based on historical-legal, formal-legal, and systemic research methods, the article traces the evolution of the category "budget" from the pre-revolutionary "statement of income and expenditure" to the modern multifaceted legal institution combining economic, legal, and strategic dimensions. The author analyzes the scientific debate regarding the independence of the stages of the budgetary process, substantiating the position on the need for their clear regulatory consolidation in the Budget Code of the Russian Federation. It is proven that in modern conditions, the budget ceases to be merely a descriptive financial plan, transforming into a key program-targeted instrument through which targeted and priority financial support for national projects is ensured, forming the legal framework for the implementation of demographic policy, family support, healthcare, and education.